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IAS 21 — Hedging a net investment

Background

This International Financial Reporting Interpretations Committee (IFRIC) project considered how to account for a hedge in a 'net investment hedge in a foreign operation' in a group's consolidated financial statements.

Current status of the project

This project has been completed. IFRIC 16Hedges of a New Investment in a Foreign Operation was issued on 3 July 2008.

Project milestones

Date

Development

Comments

19 July 2007

IFRIC Draft Interpretation D22 Hedges of a Net Investment in a Foreign Operation published